Accounting Full text articleshttps://repo.umma.ac.ke/handle/123456789/542024-03-29T13:33:20Z2024-03-29T13:33:20ZInternal audit opinion: a value addition plusDallu, Abdhallah Mambohttps://repo.umma.ac.ke/handle/123456789/662022-03-04T07:10:53Z2021-11-01T00:00:00ZInternal audit opinion: a value addition plus
Dallu, Abdhallah Mambo
Internal auditors play an important role in their organization’s corporate governance, internal control structure, risk management analysis, and financial reporting
process. In spite of all confusions and dysfunctions, the theoreticians and practitioners in the field have remarked a rapid evolution of the internal audit. Th e internal audit, as a
profession, has been redefined over the years and it has constantly complied with the changing needs of entities. In the past decade, auditors actively have provided management with consulting and assurance services to assist in compliance with regulations such as the U.S. Sarbanes-Oxley Act of 2002.
2021-11-01T00:00:00ZAnswering the interview questionDallu, Abdhallah Mambohttps://repo.umma.ac.ke/handle/123456789/652022-03-04T07:10:53Z2021-05-01T00:00:00ZAnswering the interview question
Dallu, Abdhallah Mambo
2021-05-01T00:00:00ZAuditing going concern in the covid-19 era and the revised Isa (UK) 570Dallu, Abdhallah Mambohttps://repo.umma.ac.ke/handle/123456789/642022-03-04T07:10:53Z2021-03-01T00:00:00ZAuditing going concern in the covid-19 era and the revised Isa (UK) 570
Dallu, Abdhallah Mambo
The world is now a very different place from what it was at the start of 2020. In a matter of
months, COVID-19 has swept across the globe. The pandemic subsequently led to
travel restrictions, business closures, cancelled events, and lock downs. Governments responded with a range of financial support in an attempt to support jobs and businesses. The impact of COVID19, is very likely to form part of the directors’ assessment when preparing their strategic reports and financial statements. Auditors will also need to assess the impact of any uncertainties on the audit report
2021-03-01T00:00:00ZEmphasis of matter paragraph in the post COVID-19 audit reportsDallu, Abdhallah Mambohttps://repo.umma.ac.ke/handle/123456789/632022-03-04T07:10:53Z2021-07-01T00:00:00ZEmphasis of matter paragraph in the post COVID-19 audit reports
Dallu, Abdhallah Mambo
An emphasis of matter paragraph is included in the auditor’s report and refers to a matter presented or disclosed in the financial statements that, in the auditor’s judgment, is of such importance that it is fundamental to users’ understanding of the financial statements. It refers to a matter ’appropriately' presented or disclosed in the financial statements.
2021-07-01T00:00:00Z